Netherlands updates Box 3 tax decree to incorporate rebuttal scheme
The Netherlands has issued Decree No. 2026-2613 of 4 September 2026, which replaces the previous Decree No. 2024-5944 of 7 May 2024 concerning income from savings, debts, and investments under Box 3. The updated decree incorporates the
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Belgium: Court of Cassation rules subscription tax applies to Luxembourg funds
The United Chambers of Belgium's Court of Cassation has reversed earlier decisions from the Brussels Court of Appeal, clearing the way for Belgium to tax foreign investment institutions, according to an update published by Belgium’s government on
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Italy extends temporary diesel excise duty reduction through 10 September 2026
Italy’s Minister of Economy and Finance, in agreement with the Minister of Environment and Energy Security, reduced excise duty on diesel fuel from 6 September 2026 to 10 September 2026. The extension was granted through a Decree of the
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Guatemala introduces zero IUSI rate for residential properties, capital gains exemption
Guatemala’s Ministry of Finance has published Decree 18-2026 in the Official Gazette on 28 August 2026. The decree amends the Law of the Single Tax on Real Estate (Impuesto Único Sobre Inmuebles – IUSI) and related tax legislation. The
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Australia proposes 30% minimum tax on discretionary trusts to curb income splitting
Australia’s Treasury released an exposure draft legislation, on 3 September 2026, proposing a legislative framework for the Income Tax Rates Amendment Bill 2026, which introduces a 30% minimum tax on the income of discretionary trusts starting in
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Kenya: KRA requires businesses to maintain stock records through eTIMS
The Kenya Revenue Authority has issued a directive on 7 September 2026 requiring all taxpayers operating businesses to maintain current and precise stock documentation through the TIMS/eTIMS platform, in compliance with existing legislation. The
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UK proposes compulsory foreign permanent establishment exemption from 2027
The UK government has published draft legislation proposing to make the foreign permanent establishment (PE) exemption compulsory for UK-resident companies from 1 January 2027. The draft legislation, published on 13 July 2026, would amend Part 2
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Iceland: 2027 budget proposes financial institution tax hike, VAT measures
Iceland’s Ministry of Finance presented the 2027 Budget proposal on 7 September 2026, proposing higher taxes and fees, reduced tax incentives, and adjustments to existing charges to raise government revenue. The proposed tax and revenue
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Iceland: MoF consults tax law changes on interest deductions, charities, rulings and nicotine products
Iceland’s Ministry of Finance and Economic Affairs (MoF) has initiated a public consultation on several proposed legislative amendments in its draft document on 4 September 2026, with a targeted entry into force on 1 January 2027. These planned
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OECD releases comments on proposed amendments to digital platform reporting rules
The OECD has published comments received during its June 2026 public consultation on proposed revisions to the Model Reporting Rules for Digital Platforms. The consultation focused primarily on intermediary seller arrangements, including whether
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Brazil: RFB launch withholding tax settlement program for non-resident investor disputes
Brazil’s tax authority, the Federal Revenue Service (RFB) and the Attorney General's Office for the National Treasury (PGFN) have released the Joint Transaction Notice PGFN/RFB No. 4/2026 on 4 September 2026, establishing a settlement framework
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OECD set to release global tax reforms report
The OECD is scheduled to publish its Tax Policy Reforms 2026 report on 8 September 2026, 11:00 CEST (09:00 GMT), providing an overview of tax reforms introduced or announced in 2025 across 92 jurisdictions worldwide. It will examine the
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Lithuania: VMI updates treaty tax relief forms
Lithuania’s State Tax Inspectorate (VMI) is preparing changes to the rules for completing forms DAS-1, DAS-2 and DAS-3, which are used by foreign residents and Lithuanian payers to apply for treaty-based tax relief, claim refunds of withheld tax
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Australia: ATO publishes final ruling on software royalties, expanded draft compliance guideline
The Australian Taxation Office published final Taxation Ruling TR 2026/2 Income tax: royalties – character of payments on 4 September 2026, establishing the ATO's position on software intermediation arrangements and when payments qualify as
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Greece: AADE targets helicopter firms over tax evasion
Greece's Independent Authority for Public Revenue (AADE) has launched an investigation into helicopter companies operating in the Greek islands over suspected tax evasion, following reports of helicopters landing at unauthorised
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Australia: FBT rules tightening on salary sacrificed work benefits
The Australian Taxation Office (ATO) has announced reforms on 7 September 2026 that restrict how employers can reduce fringe benefits tax (FBT) liability when offering salary sacrificed work-related benefits, particularly for expenses covered by the
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Russia expands tax monitoring access for legal successors from September 2026
Russia has expanded access to its tax monitoring regime from 1 September 2026, allowing legal successors of companies already subject to tax monitoring to enter the regime without independently meeting the standard eligibility thresholds. The
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Singapore: IRAS clarifies tax treatment of loan waiver
The Inland Revenue Authority of Singapore (IRAS) has ruled that an intended waiver of a loan between a company and its intermediate holding company is a capital transaction, with any resulting gains not subject to tax under section 10(1) of the
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